PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA PENERAPAN E-FILLING TERHADAP KEPATUHAN DALAM MENYAMPAIKAN SPT TAHUNAN DI KPP KOTA SEMARANG

Abstract

The tax is one of the source of income for the country’s biggest. Acceptance of
the tax sector is expected to continued to escalate that the development can run
smoothly.The e-Filling system is expected to improve compliance with the tax payer
in reporting notive, yearly and ease as well as giving help on the Directorate General
of Taxes in tax reporting.
In this research , the technique of data collection done by disseminating a
questionnaire with respondents as many as 200 people tax prayers. The t-Test result
showed that the perception of benefit, user statisfaction, ease of perception, attitude
toward behavior ad perception of the experience effect negatively to those private tax
prayer compliance, while the perception of a positive effect against a compliance
speed tax prayer private person on the application of e-Filling in conveying SPT
annual KPP Semarang. So we suggest the government should simplity the proceures
of use of e-Filling and further promotes the e-Filling system for tax prayers.
Keywords : benefit, convenience, user satisfaction, attitude toward the
behavior, experience and speed.